Assessing Officer Summons Suppliers for Alleged Bogus Purchases; Absence of Books Not Assessee's Fault (Section 131.

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....Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the suppliers had not brought their books of accounts during the course of summons proceeding, the assessee could not be faulted with - AT....